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"Scrap the Code" is becoming a silent mantra in the early stages of the presidential primaries. Most candidates have heard this popular mandate from the public and have responded by making substantive proposals for, or at least paying lip service to, a fairer, flatter tax system. In classic grassroots style, the presidential candidates are being pulled toward this issue. Tax reform, once considered dead with the failed 1996 presidential race of Steve Forbes, is now a legitimate issue four years later.

Scrap the Code
A new poll released this week by the Des Moines Register shows that forty-two percent of likely Republican caucus participants favor a flat tax, while 33 percent favor changes that basically keep the current tax structure in place. Sixteen percent want a national sales tax to replace the income tax. Des Moines Register poll.